Conduct of hearings - Production of books and records -

Perjury.

In the performance of its duties, as defined by law, the Tax

Commission, or any member thereof, shall have the power to

administer oaths, to conduct hearings, and to compel the attendance

of witnesses and the production of the books, records and papers of

any person, firm, association or corporation.

Any person, or any member of any firm or association, or any

official, agent or employee of any corporation, who shall fail or

refuse to testify, or who shall fail or refuse to produce any books,

records or papers which the Commission shall require; or who shall

fail or refuse to permit the examination of the same; or who shall

fail or refuse to furnish any other evidence or information which

the Commission, or any member thereof, may require; or who shall

fail or refuse to answer any question which may be put to him by

said Commission, or any member thereof, touching the business,

property, assets or effects of any such person, firm, association or

corporation, or the valuation thereof or the income or profits

therefrom, shall be guilty of a misdemeanor, and, upon conviction,

shall be punished by a fine of not more than Five Hundred Dollars

($500.00), or by imprisonment in the jail of the county where such

offense shall have been committed for not more than one (1) year, or

by both such fine and imprisonment.

Any person, or member of any firm or association, or any

official, agent or employee of any corporation, who shall knowingly

make false answer to any question which may be put to him by the

Commission, or any member thereof, touching the business, property,

assets or effects of any such person, firm, association or

corporation, or the valuation thereof or the income or profits

therefrom; or who shall make or present any false affidavit

concerning any list, schedule, statement, report or return, or for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 49

any other purpose, filed with the Commission or required to be filed

by this Code or by any other law of the state, shall be guilty of

the felony of perjury, and, upon conviction, shall be punished as

provided by law.